CG67800C - Employee-ownership trusts

  1. CG67800
    Reliefs: employee-ownership trusts: introduction
  2. CG67801
    Reliefs: employee-ownership trusts: the new rules
  3. CG67802
    Reliefs: employee-ownership trusts: statute
  4. CG67810
    Reliefs: employee-ownership trusts: claims
  5. CG67820
    Reliefs: employee-ownership trusts: conditions: the five 'relief requirements'
  6. CG67821
    Reliefs: employee-ownership trusts: conditions: the 'trading requirement'
  7. CG67822
    Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement'
  8. CG67823
    Reliefs: employee-ownership trusts: conditions: the 'controlling interest requirement'
  9. CG67824
    Reliefs: employee-ownership trusts: conditions: the 'limited participation requirement'
  10. CG67825
    Reliefs: employee-ownership trusts: conditions: the 'related disposal requirement': relevant only to TCGA92/S236H
  11. CG67826
    The 鈥榯rustee residence requirement鈥�
  12. CG67827
    The 鈥榯rustee independence requirement鈥�
  13. CG67828
    The 鈥榗onsideration requirement鈥�
  14. CG67830
    Reliefs: employee-ownership trusts: conditions: the 'trading requirement': trading company
  15. CG67831
    Reliefs: employee-ownership trusts: conditions: the 'trading requirement': principal company of a trading group
  16. CG67835
    Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement'
  17. CG67836
    Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': 'authorised transfer'
  18. CG67837
    Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': the 'equality requirement'
  19. CG67838
    Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement' and the 'equality requirement': 'eligible employee'
  20. CG67839
    Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement' and the 'equality requirement': 'excluded participator'
  21. CG67840
    Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': the 'equality requirement': circumstances in which requirement not infringed
  22. CG67841
    Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': the 'equality requirement': circumstances in which requirement not infringed
  23. CG67844
    Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met
  24. CG67845
    Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met: 'trusts for benefit of employees' condition
  25. CG67846
    Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met: 'significant interest' condition
  26. CG67847
    Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met: 'application of settled property' condition
  27. CG67848
    Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met: 'application of settled property' condition: circumstances in which the 'behaviour requirement' is not infringed
  28. CG67849
    Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met: 'application of settled property' condition: circumstances in which the 'behaviour requirement' is not infringed
  29. CG67850
    Reliefs: employee-ownership trusts: conditions: the 'controlling interest requirement'
  30. CG67855
    Reliefs: employee-ownership trusts: conditions: the 'limited participation requirement'
  31. CG67856
    Reliefs: employee-ownership trusts: conditions: the 'limited participation requirement': calculating the 'participator fraction'
  32. CG67860
    Reliefs: employee-ownership trusts: 'disqualifying events': in the next tax year following that in which there was a disposal by P of shares in C
  33. CG67861
    Reliefs: employee-ownership trusts: 'disqualifying events': after the end of the next tax year following that in which there was a disposal by P of shares in C
  34. CG67862
    Reliefs: employee-ownership trusts: 'disqualifying events': transitional rules
  35. CG67865
    Reliefs: employee-ownership trusts: relief for deemed disposals under TCGA92/S71
  36. CG67866
    Reliefs: employee-ownership trusts: relief for deemed disposals under TCGA92/S71: 'disqualifying events': in the next tax year following that in which the deemed disposal took place
  37. CG67870
    Reliefs: employee-ownership trusts: identification of shares
  38. CG67875
    Reliefs: employee-ownership trusts: defining significant and controlling interests
  39. CG67876
    Reliefs: employee-ownership trusts: defining significant and controlling interests: further definitions
  40. CG67880
    Reliefs: employee-ownership trusts: transitional provisions
  41. CG67890
    Reliefs: employee-ownership trusts: glossary